Good afternoon,

between a husband and wife, the husband has two rollover IRA’s with pre-tax dollars in them. the wife does not have any traditional IRA’s. they are not eligible due to high income to make roth contributions and are looking to do the back-door process to get funds into Roth IRA’s. if he does not get his rollover IRA balances into his new employer’s retirement plan, would that prevent his wife from doing a back-door roth conversion tax-free? they file taxes married filing joint currently.

thanks,